Précisions du Conseil d'Etat sur les conditions d'application de l'article 182 B du CGI instituant une retenue à la source sur certains revenus non salariaux distribués à des non-résidents - RDE 07369
Auteur | Legal News |
Une décision rendue par le Conseil d'Etat le 25 mai 2007 précise l'interprétation des dispositions de l'article 182 B du Code général des impôts, dans la ligne d'une précédente décision du 30 juin 1997 (nº 169179). Il résulte des dispositions de l'article 182 B du CGI que les sommes payées par un débiteur exerçant une activité en France à des personnes morales qui n'ont pas dans ce pays d'installations professionnelles permanentes, donnent lieu à retenue à la source lorsque ces personnes morales relèvent de l'impôt sur les sociétés, sans qu'il y ait lieu de rechercher si elles y ont été effectivement soumises. Une société commerciale étrangère qui perçoit d'un débiteur ayant une activité en France des produits tirés de l'exploitation de droits de la propriété intellectuelle ou de droits assimilés, relève de l'impôt sur les sociétés. Par suite, les redevances versées par une entreprise française à une société américaine qui n'a aucune installation en France, à raison de ses droits de propriété industrielle, sont passibles de la retenue à la source prévue à l'article 182 B du CGI.
La Haute juridiction administrative précise ainsi que le champ de la retenue à la source coïncide avec le champ territorial de l'impôt sur les sociétés ; c'est donc la nature même des sommes mentionnées aux alinéas a, b, c, et d de l'article 182 B...
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